2013-1050-Order No. 2013-024 Recorded 6/28/2013REVIEWED
LEGAL COUNSEL
DESCHUTES COUNTY OFFICIAL
NANCY BLANKENSHIP, COUNTY
COMMISSIONERS' JOURNAL
~pp~uniiiuiuin
RECORDS w 2013,1050
CLERK
06/28/2013 10:32:59 AM
BEFORE THE BOARD OF COUNTY COMMISSIONERS OF DESCHUTES COUNTY, OREGON
An Order Cancelling Uncollectible Personal
Property Taxes of $136,431.43
ORDER NO. 201.3-024
WHEREAS, Marty Wynne, the Deschutes County Tax Collector, pursuant to ORS 311.790 has
petitioned the Board of County Commissioners to cancel delinquent personal property taxes on certain personal
property accounts on the grounds that the taxes are wholly uncollectible; and
WHEREAS, the Deschutes County Legal Counsel has determined that the taxes requested to be
cancelled by the Deschutes County Tax Collector are wholly uncollectible, and joins in that request; and
WHEREAS, ORS 311.790 provides that the Board of County Commissioners may cancel taxes when
the Tax Collector and the County Counsel request in writing that the taxes are uncollectible; now, therefore,
THE BOARD OF COUNTY COMMISSIONERS OF DESCHUTES COUNTY, OREGON, HEREBY
ORDERS as follows:
Section 1. The Deschutes County Tax Collector is hereby authorized and directed to cancel the
uncollectible personal property taxes described in Exhibit "A" attached hereto and, by this reference,
incorporated herein, in the principal amount of $133,173.47 and uncollectible manufactured structures property
taxes described in Exhibit "B" attached hereto and, by this reference, incorporated herein in the principal
amount of $3,257.96.
Dated this of 2013
0
ATTEST:
ICM46~~ &4A-=
Recording Secretary
BOARD OF COUNTY COMMISSIONERS
OF DESCHUTES COUNTY, OREGON
ALAN UNGER, Chair
y
TAMMY BA EY, Vice air
ANTHONY DEBONE, Commissioner
PAGF I OF 1- ORDER No. 2013-024
ES c0
Finance Department/Tax Collection
Marty Wynne, Treasurer and Tax Collector
11.1 -A
O Aj"a Loni Burk, Deputy Tax Collector
1300 NW Wall St, Suite 203, Bend, OR 97701-1960
(541) 388-6540 - Fax (541) 385-3248
www.ca.deschutes.or.us
To: Deschutes County Board of County Commissioners
From: Marty Wynne, Deschutes County Tax Collector
Loni Burk, Deschutes County Deputy Tax Collector
Laurie Craghead, Deschutes County Assistant Legal Counsel
RE: Request for Order to Cancel Uncollectible Personal Property Taxes
Your approval is requested to cancel $136,431.43 in personal property taxes. On a percentage basis, the
$136,431.43 represents 2.11% (0211) of the personal and manufactured structure taxes levied in the 2012-13
tax year ($5,827,646.81 and $633,268.15, respectively).
A summary of prior cancellations by tax year is as follows:
2000-01
$ 72,933.00
2001-02
53,965.00
2003-04
29,291.00
2004-05
26,537.00
2006-07
49,553.67
2008-09
86,903.57
2009-10
49,139.64
2010-11
37,277.91
2011-12
51,958.84
The $136,431.43 consists of. 1) seven uncollected manufactured structure accounts totaling taxes of $3,257.96
and 2) forty eight uncollectible personal property accounts totaling $133,173.47. Categorically, the items being
cancelled are as follows:
1. Manufactured Structures:
a) Removed from site without our knowledge $ 3,257.96
(7 accounts)
2. Personal Property:
a) Bankruptcies (7 accounts) $ 18,620.27
b) Dissolved Corporations and other non-bankruptcy $ 73,012.89
Business failures (27 accounts)
c) Took personal property and left town (14 accounts) $ 41,540.31
Total Personal Property (48 accounts) $133,173.47
TOTAL (55 accounts) 136,431.43
Page 2 of 2
2013 Personal Property Tax
Cancellations
Pursuant to Oregon law, Laurie Craghead, Assistant Legal Counsel, has reviewed the amounts to be cancelled
and agrees that these accounts are not collectible.
The Tax Department staff has used a reasonable and consistent level of collection effort to try to collect the
taxes while minimizing the collection costs and negative relations with the taxpayer. Abandoned manufactured
structures are governed by certain laws and statues that provide for the cancellation of taxes. Bankruptcies are
pursued to the extent permitted by U.S. bankruptcy law.
Oregon law requires that a final personal property return be filed to terminate the taxation of business property.
This frequently does not occur, resulting in the continued assessment and taxation of property that is no longer
being used in a business and may no longer exist. A portion of the taxes included under dissolved corporations
and business failures (item 2b above) relate to taxes imposed on non-existent businesses and/or assets.
We have modified aspects of our collection process to accommodate the realities of the current economic
climate. We have significantly increased the use of garnishments of wages and checking accounts. We also
have increased the number of attachments of personal property tax accounts to real property accounts. We have
successfully collected a number of personal accounts where the business owner's personal residence is being
foreclosed upon by their lender. Lenders tend to pay the taxes promptly in order to extinguish our priority lien.
We have also employed preventative measures such as sending letters to local leasing companies and banks
reminding them of their responsibility to satisfy tax liens when repossessing business equipment. The response
to these tools has definitely produced positive results. We recognize that in this environment it is often no
longer prudent to afford a taxpayer as much time to bring their account current as it once was.
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